Iowa § 423.34 - 423.34 Liability of user.
Full text of Iowa Iowa Code § 423.34 — 423.34 Liability of user., with citation guidance and answers to common questions.
§ 423.34. 423.34 Liability of user.
Any person who uses any tangible personal property, specified digital products, or services enumerated in section 423.2 upon which the use tax has not been paid, either to the county treasurer or to a retailer or direct to the department as required by this subchapter, shall be liable for the payment of tax, and shall on or before the last day of the month next succeeding each monthly period pay the use tax upon all tangible personal property, specified digital products, or services used by the person during the preceding monthly period in the manner and accompanied by such returns as the director shall prescribe. All of the provisions of sections 423.31 and 423.33 with reference to the returns and payments shall be applicable to the returns and payments required by this section. 2003 Acts, 1st Ex, ch 2, §127, 205; 2018 Acts, ch 1161, §215, 229; 2019 Acts, ch 59, §126; 2022 Acts, ch 1138, §17 Referred to in §99G.30A, 421.26, 423.14, 423.57, 423B.6, 423D.4, 423G.5 Fri Dec 12 20:20:38 2025 Iowa Code 2026, Section 423.34 (27, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423.34
What does Iowa Code § 423.34 cover?
Section 423.34 ("423.34 Liability of user.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 423.34?
A common citation format is "Iowa Code § 423.34" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 423.34 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.